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Accountant interview questions

22 questions · 5 answer outlines · Updated Oct 6, 2026

Accountant interviews test technical knowledge, such as how the financial statements connect, accruals, reconciliations and the month-end close, along with your accuracy and how you explain numbers to people who aren't accountants. Expect technical questions, scenarios about errors and deadlines, questions on the systems you use, and sometimes a practical test in Excel.

Five questions to prepare first

These come up in most interviews for this role. For each one: what the interviewer is checking, and the points a strong answer covers, in order.

1

Walk me through the three financial statements and how they connect.

What they're checking

Whether you understand how the statements fit together, not just what each one is.

A strong answer covers

  1. The income statement shows revenue and expenses over a period, ending in net income.
  2. The balance sheet shows assets, liabilities and equity at a point in time, with assets equal to liabilities plus equity.
  3. The cash flow statement shows cash from operating, investing and financing activities over the period.
  4. Connect them, net income starts the cash flow statement and flows into retained earnings, non-cash items such as depreciation are added back, and closing cash matches the balance sheet.
2

How does a bank reconciliation work?

What they're checking

Practical accuracy, and whether you investigate differences rather than force a match.

A strong answer covers

  1. Compare the bank statement balance with the cash balance in the ledger for the same date.
  2. Identify timing differences, such as payments not yet cleared and deposits in transit.
  3. Record items that appear only on the bank statement, such as fees and interest, in the books.
  4. Investigate anything still unexplained until the two agree, then document the reconciliation for review.
3

Walk me through your month-end close process.

What they're checking

Whether you work in an organised, checked way under deadline pressure.

A strong answer covers

  1. Describe the timetable and the order, starting with cut-off for sales, purchases and payroll.
  2. Cover accruals, prepayments, depreciation and reconciliations of the key balance sheet accounts.
  3. Explain the reviews, such as variance analysis against budget and the prior month, and the sign-offs.
  4. Say how you have made a close faster or more reliable, with the result.
4

Expenses came in well above budget last month. How would you investigate?

What they're checking

Whether you can find the story behind a number and explain it clearly.

A strong answer covers

  1. Break the variance down by account, cost centre and supplier to find where it sits.
  2. Separate timing differences and one-off items from genuine increases in spending.
  3. Check for errors, such as miscoding or a missing accrual, before treating the overspend as real.
  4. Explain the cause to the budget holder in plain words and agree what needs to change.
5

Tell me about a time you found an error. What did you do?

What they're checking

Integrity, and whether you fix the cause as well as the number.

A strong answer covers

  1. Describe the error and how you found it, such as during a reconciliation or a review.
  2. Explain how you assessed the impact and told the right people promptly.
  3. Describe how it was corrected in the books and in any reports already issued.
  4. Say what you changed to prevent it happening again, such as a check or a control.

Technical accounting

Answer precisely. A short example with numbers often lands better than a definition.

  1. 1Walk me through the three financial statements and how they connect.Answer outline
  2. 2How does a bank reconciliation work?Answer outline
  3. 3What is the difference between accrual and cash accounting?
  4. 4How would you account for a prepaid expense?
  5. 5What is depreciation, and which methods have you used?
  6. 6How do you treat revenue that has been invoiced but not yet earned?
  7. 7Which accounting standards have you worked under?

Month-end close and controls

How you keep the numbers accurate and on time, month after month.

  1. 8Walk me through your month-end close process.Answer outline
  2. 9How do you make sure your numbers are right before they are reported?
  3. 10What controls would you put around supplier payments?
  4. 11How do you prepare for an audit?
  5. 12How would you speed up a slow month-end close?

Systems and analysis

Accountants increasingly spend time in systems and spreadsheets. Be specific about what you have used.

  1. 13Expenses came in well above budget last month. How would you investigate?Answer outline
  2. 14Which accounting software and ERP systems have you used?
  3. 15Which Excel functions do you use most, and what for?
  4. 16Tell me about a manual task you automated or simplified.
  5. 17How do you explain a financial result to a manager who isn't an accountant?

Behavioural

Accuracy and integrity are at the heart of the job. Expect questions that test both.

  1. 18Tell me about a time you found an error. What did you do?Answer outline
  2. 19How do you handle several deadlines landing at once?
  3. 20Tell me about a time you pushed back on a request you thought was wrong.
  4. 21How do you stay current with changes in accounting and tax rules?
  5. 22Why are you interested in this role and this industry?

Accountant interview tips

  • Revise how the three statements connect, and practise explaining a journal entry out loud.
  • Expect a practical Excel test in many interviews, typically lookups, pivot tables and conditional formulas.
  • Bring an example of a process you improved, such as a faster close or a new reconciliation, with the time saved.
  • Learn the company's revenue model before the interview, since it shapes most of the accounting questions you will get.

Accountant interview FAQ

Often. It may be a written test on journals and accounting treatment, an Excel exercise, or questions on scenarios such as accruals and reconciliations.

Not for every role. Many junior roles hire part-qualified or studying candidates, while senior and advisory roles usually ask for a full qualification such as ACCA, ACA or CPA.

Be honest, then mention similar systems you have used and how quickly you learned them. Most accounting systems share the same concepts, and interviewers know that.

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